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Showing contexts for: unsigned document in State Of Kerala vs George Jacob on 27 October, 2005Matching Fragments
xxx xxx xxx "25. We are of opinion, when the Full Bench of the Andhra Pradesh High Court said that an instrument need not be valid in law or meet the requirements of law as a valid document, only indicates that it is not a document of a particular category or character, which is enforceable in law. We say so, because if a document is per se invalid, on account of the fact that it has not been properly executed, it cannot be said that even though it is not a valid document in law, stamp duty has to be paid. When a document is executed and that document requires further formalities to be complied with, like registration for making it an enforceable document, it cannot be said that it is not a valid document, for the purpose of stamp duty. A document can be a valid document, but it may not be an enforceable document. All valid documents at all times, may not be enforceable. Nevertheless they may retain the character or be included in the category of the document in question and perhaps, continue to be a valid document. It is informative to note that in Burma, formal documents written on palm leaves are by custom treated as completed documents and admitted in evidence, though not signed. But, under Section 2(12) being unsigned, such documents will not be liable to stamp duty as they are not executed. Thus, it has been held by a Full Bench of the Burma Chief Court in In re Chet Po. 22 Ind Cas. 75 = AIR 1914 Low Bur 219 (FB) that the instrument chargeable with stamp duty on being executed is not liable to duty until it is signed, although this fact does not necessarily imply that the unsigned document is incomplete for the purpose for which it was drawn up. Again in AIR 1936 Lah. 449 (Shams Din v. Collector, Amritsar), a special Bench of the Lahore High Court held that the intention behind the definition given under Section 2( 12) of the Stamp Act was to make it clear at what time, a document became executed so as to be chargeable with stamp duty under Section 3 of the Stamp Act. Coldstream, J. delivering the judgment of the Bench said: